TC09602 - [2025] UKFTT 00930 (TC)

Case Number: TC09602

By remote video hearing

Appeal reference: TC/2022/13803

PROCEDURE – reinstatement application following strike out – failure to attend– whether Appellant’s adviser conflicted – whether to adjourn to allow the Appellant the chance to instruct a new adviser – no – Appellant failed to comply with directions because the adviser did not inform him – reliance on adviser normally treated as failure of litigant – this case distinguished because of Appellant’s serious health conditions at the relevant time – application allowed

Judgment date: 4 August 2025

Before

TRIBUNAL JUDGE ANNE REDSTON

Between

PARWINDER GILL

Appellant

and

THE COMMISSIONERS FOR

HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Mr Nathaniel Monk of TM Sterling Ltd

For the Respondents: Ms Jenny Goldring of Counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs

,

DECISION